This article breaks the ice on the ‘Lucrative Interest’ provision of Dutch Tax law [“Lucratief belangregeling“]. Put briefly, the provision is a broadly scoped anti-abuse rule that intends to use the tax avenue to discourage aggressive practices in management equity remuneration, by taxing equity proceeds that are excessive from a fair market point of view … Continue reading The Lucrative Interest Provision in Dutch Tax Law: What is it and How do I Navigate it?